{"data":{"id":"us-nv/nrs-482.188","jurisdiction":"us-nv","citation":"NRS 482.188","heading":"Waiver of penalty or interest for failure timely to file return or pay tax, penalty or fee in certain circumstances.","body":"1. The Department may waive payment of a penalty or interest for a person’s failure timely to file a return or pay a tax, penalty or fee imposed by the Department pursuant to this chapter or any other provision of law, if the Department determines that the failure:\n(a) Was caused by circumstances beyond the person’s control;\n(b) Occurred despite the person’s exercise of ordinary care; and\n(c) Was not a result of the person’s willful neglect.\n2. A person requesting relief from payment of a penalty or interest must file with the Department a sworn statement specifying the facts supporting the person’s claim for relief.","path":["TITLE 43 — PUBLIC SAFETY; VEHICLES; WATERCRAFT","CHAPTER 482 - MOTOR VEHICLES AND TRAILERS: LICENSING, REGISTRATION, SALES AND LEASES","REGISTRATION; TITLING; REGULAR LICENSE PLATES"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-482.html#NRS482Sec188","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:41Z","sha256":"256b00648258ffb5b6dfe3c90f9c265b52a0e894d65e8dbd6f31a38d39f4f642","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-482.187","next":"us-nv/nrs-482.205"},"notice":"GroundRules: Original legal text. Not legal advice."}